Section 2: Exemption from VAT and tax refunds

§ 6 Exportation

(1) An exportation (§ 4 number 1 lit. a) is given, where, by supplying goods

1. the taxable person has transported or dispatched the goods to a third country territory, with the exception of the territories referred to in § 1 paragraph 3, or

2. the purchaser has transported or dispatched the goods to a third country territory, with the exception of the territories referred to in § 1 paragraph 3 and the purchaser is foreign or

3. the taxable person or the purchaser has transported or dispatched the goods to the territories referred to in § 1 paragraph 3 and the purchaser is

   1. a taxable person who has acquired the goods for the purposes of his business and such goods are not intended for exclusive or partial use for a VAT exempt activity as defined in § 4 numbers 8 to 27 and 29, or

   2. is a foreign purchaser but not a taxable person and the goods arrive in a third country territory.

The goods supplied may have been treated or processed by engaged third parties prior to export.

(2) A foreign purchaser within the meaning of paragraph 1 numbers 2 and 3 is

1. a purchaser who has his residence or seat abroad, except in the territories referred to in § 1 paragraph 3, or

2. a fixed establishment of a taxable person resident in Germany or in the territories referred to in § 1 paragraph 3 which has its seat abroad, except in the mentioned territories, if it has concluded the transactions in its own name.

A fixed establishment located in Germany or in the territories referred to in § 1 paragraph 3 is not regarded as a foreign purchaser.

(3) If, in the cases referred to in paragraph 1 sentence 1 numbers 2 and 3, the goods to be supplied are designated for the equipping or maintaining of a means of transport, an export is only given, if

1. the purchaser is a foreign taxable person, and

2. the means of transport serve the purposes of the business of the purchaser.

(3a) If, in the cases referred to in paragraph 1 sentence 1 numbers 2 and 3, the goods to be supplied are not acquired for business purposes and are exported by the purchaser in his personal luggage, an export is only given, if

1. the purchaser has his residence or seat in a third country territory, except in the territories referred to in § 1 paragraph 3,

2. the goods to be supplied are exported prior to the expiration of the third calendar month following the month of the supply and

3. the total amount of the supply, including the VAT, exceeds 50 euro.

Number 3 will expire at the end of the year in which the proof of exportation and proof concerning the purchaser are provided electronically for the first time.

(4) The taxable person must demonstrate that the requirements set out in paragraphs 1, 3 and 3a have been met, as well as that the goods were treated or processed according to paragraph 1 sentence 2. The Federal Ministry of Finance, with the consent of the Federal Council, may issue a directive stipulating how the taxable person must provide such evidence.

(5) Paragraphs 1 to 4 shall not apply to supplies within the meaning of § 3 paragraph 1b.